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2009 (6) TMI 85 - CESTAT, MUMBAIImport of Service – Receipt of technical know-how and assistance from Japanese Company during the period September - October, 2004 for the purpose of manufacturing motorcycles in India - The appellant paid service tax on this amount of royalty paid to the Japanese company for the service (Intellectual Property Right service) rendered by the latter during the period October, 2004 to March, 2005. However, no service tax was paid to the department by the appellant in respect of the amount of royalty paid by them to the foreign company in respect of the Intellectual Property Right service from 10-9-2004 to 30-9-2004 – held that - the appellant qua recipient of Intellectual Property Right service from abroad during the period 10-9-2004 to 30-9-2004, having paid royalty for such service in the month of October, 2004, is not liable to pay service tax on such service inasmuch as the service was notified by the Central Government for the purpose of levy of service tax w.e.f. 1-1-2005 only
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